南开19秋学期(1709、1803、1809、1903、1909)《会计专业英语》在线作业满分答案3

19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业-0003

试卷总分:100 得分:100

一、单选题 (共 20 道试题,共 40 分)

1.Stockholders' equity ( )

[A.]is usually equal to cash on hand

[B.]is shown on the income statement

[C.]includes retained earnings and paid-in capital

[D.]includes paid-in capital and liabilities

-标准选择-:C

2.Merchandise inventory at the end of the year was understate[D.] Which of the following statements correctly states the effect of the error?

[A.]net income is understated

[B.]net income is overstated

[C.]merchandise inventory reported on the balance sheet is overstated

[D.]cost of merchandise sold is understated

-标准选择-:A

3.The excess of issue price over par of common stock is termed a(n) （）

[A.]premium

[B.]income

[C.]discount

[D.]deficit

-标准选择-:A

4.The journal entry a company uses to record the estimated accrued product warranty liability is ( )

[A.]debit Product Warranty Payable; credit Product Warranty Expense

[B.]debit Product Warranty Payable; credit Cash

[C.]debit Product Warranty Expense; credit Product Warranty Payable

[D.]debit Product Warranty Expense; credit Cash

-标准选择-:C

5.Cash investments made by the owner to the business are reported on the statement of cash flows in the

[A.]supplemental statement

[B.]operating activities section

[C.]investing activities section

[D.]financing activities section

-标准选择-:D

6.Cash dividends are usually not paid on which of the following?

[A.]treasury stock

[B.]preferred stock